Important Keyword: Notification 41/2018, GST late fee waiver, GSTR-3B October 2017 waiver, GSTR-4 late fee waiver, GSTR-6 ISD waiver, Section 128 GST, GST late fee relief India,
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[F. No. 349/58/2017-GST (Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, the 4th September, 2018
Notification No. 41/2018 – Central Tax: Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R. (E).- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:-
- the registered persons whose return in FORM GSTR-3B of the Central Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number;
- the registered persons who have filed the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017 for the period October to December, 2017 by the due date but late fee was erroneously levied on the common portal;
- the Input Service Distributors who have paid the late fee for filing or submission of the return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017 for any tax period between the 1st day of January, 2018 and the 23rd day of January, 2018.
(Dr. Sree Parvathy S.L)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 41/2018 – Central Tax
Q1: What is Notification No. 41/2018 – Central Tax?
Answer:
It is a GST notification that waived late fees for certain taxpayers for GSTR-3B, GSTR-4, and GSTR-6 returns. 41
Q2: Under which section was this notification issued?
Answer:
It was issued under:
Section 128 of the CGST Act. 41
Q3: Which returns were covered under this waiver?
Answer:
GSTR-3B
GSTR-4
GSTR-6 41
Q4: Which GSTR-3B period was covered?
Answer:
GSTR-3B for:
October 2017. 41
Q5: Who qualified for the GSTR-3B late fee waiver?
Answer:
Taxpayers who:
Submitted GSTR-3B
Generated ARN
But the return was not filed on the portal. 41
Q6: Which GSTR-4 period was covered?
Answer:
October to December 2017. 41
Q7: Why was late fee waived for GSTR-4?
Answer:
Because:
Late fee was wrongly charged by the GST portal
Even though returns were filed on time. 41
Q8: Which taxpayers were covered under GSTR-6 relief?
Answer:
Input Service Distributors who:
Paid late fee for GSTR-6
Between 1 January 2018 and 23 January 2018. 41
Q9: Under which section is late fee normally charged?
Answer:
Late fee is charged under:
Section 47 of the CGST Act. 41
Q10: Does this notification apply to all taxpayers?
Answer:
No.
It applies only to specified classes mentioned in the notification.
Q11: Is this a general late fee waiver?
Answer:
No.
It is a specific waiver for certain periods and taxpayers.
Q12: Will the waived late fee be refunded?
Answer:
In eligible cases:
The amount may be adjusted or refunded
As per GST portal procedures
Q13: Who should seek professional help?
Answer:
You should consult an expert if:
You paid late fees wrongly
You have old GST discrepancies
You received GST notices
Get help with Finodha GST Compliance:
https://finodha.in/gst-compliance/
Q14: Can late fee or GST errors affect income tax?
Answer:
Yes.
Incorrect GST reporting may:
Affect expenses and profits
Impact income tax filings
File accurately here:
https://finodha.in/income-tax-return-filing-online/
Download PDF: Notification No. 41/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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